Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1968 and 1969 in the amounts of $13,642.46 and $545.99, respectively.
The issues presented for our determination are: (1) Whether the payments made by petitioner John H. Barnett to his former wife in 1968 qualify as periodic payments made in discharge of a legal obligation imposed upon him because of the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.